Tax calendar for January 2022
Tax & Auditing
154 week ago — 7 min read
Tax due dates for January 2022
7 January
Due date for deposit of Tax deducted/collected for the month of December, 2021. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.
7 January
Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
14 January
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2021.
14 January
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2021.
14 January
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2021.
15 January
Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)
The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
15 January
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan.
15 January
Quarterly statement of TCS for the quarter ending December 31, 2021.
15 January
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.
15 January
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.
30 January
Quarterly TCS certificate in respect of quarter ending December 31, 2021.
30 January
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2021.
30 January
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2021.
30 January
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2021.
31 January
Quarterly statement of TDS for the quarter ending December 31, 2021.
31 January
Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.
31 January
Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.
31 January
Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021
GST Compliance Calendar for January 2022
GSTR-1
|
Taxpayer type |
Form type |
Return filing frequency |
Tax Period |
Due date |
|
Taxpayers having an aggregate turnover of MORE than Rs. 1.50 Crores |
GSTR-1 |
Monthly |
December 2021 |
11 January 2022 |
|
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores |
GSTR-1 |
Monthly |
December 2021 |
11 January 2022 |
|
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores |
GSTR-1 IFF (QRMP scheme taxpayers) |
Quarterly |
December 2021 out of Oct – Dec 2021 quarter |
13 January 2022 |
Note: From January 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month.
GSTR-3B
| Aggregate turnover | Return filing frequency | State | Tax Period | Due date |
| Greater than 5 crores | Monthly | All states | December 2021 | 20 January 2022 |
| Upto 5 crores | Monthly | All states | December 2021 | 20 January 2022 |
| Upto 5 crores | Quarterly | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | January 2022 – March 2022 | 22 April 2022 |
| Upto 5 crores | Quarterly | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | January 2022 – March 2022 | 24 April 2022 |
Other returns and forms
| Return form | Return filing frequency | Who are required to file | Tax Period | Due date |
| GSTR-5 and GSTR-5A | Monthly | Non-Resident Taxpayers and ODIAR services provider | December 2021 | 20 January 2022 |
| GSTR-6 | Monthly | Input Service Distributors | December 2021 | 13 January 2022 |
| GSTR-7 | Monthly | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST | December 2021 | 10 January 2022 |
| GSTR-8 | Monthly | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST | December 2021 | 10 January 2022 |
| GST CMP-08 | Quarterly | Composition dealers | October 2021 – December 2021 | 18 January 2022 |
| GST ITC-04 | Quarterly | Principal/ manufacturer in following cases:
a. Sends inputs or capital goods on job work and/or receives it back. b. Sends inputs or capital goods to another job worker. c. Supplies from the premises of the job worker to the customer directly. |
October 2021 – December 2021 | 25 January 2022 |
Also read: GST changes applicable from 1 January 2022
Image source: Canva
Information source: Income Tax Department, Government of India & TaxGuru
Disclaimer: The views and opinions expressed in this article are as per the mentioned information sources and do not necessarily reflect the views, official policy or position of GlobalLinker.
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